Exitbeskattning av pensionsrättighet och pensionskapital

Sammanfattning: The importance of pension schemes is becoming clearer as the world’s population continues to age. Pension schemes are not only important for individuals, but also for states and for the global economy. Exit taxation of pension rights or pension capital can be one of the measures a state considers to keep savings within the states own financial system, to prevent the loss of tax credits or to compensate for the loss of other tax revenues. But is exit taxation of pension rights and pension capital legally possible? i) When it comes to exit taxation of occupational and individual private pensions the answer to the question depends on tax agreements and EU-law. Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty. The exit taxation of a transfer of pension rights or pension capital between two EU or EEA states seems, after a recent ruling of the EU-court, to be in violation of EU-law. The reasoning by the EU-court in rulings preceding the recent case suggests that there is still a possibility for exit taxation if done with the purpose to regain tax credits. The legal situation is unclear and future rulings will shed light on the issue. ii) When it comes to exit taxation of public pension schemes, the answer to the question depends on tax agreements and EU law. Transfers of pension rights or pension capital between states which have concluded tax treaties can be exit taxed if this is a loyal application of the tax treaty. The EU-court has not tried if exit taxation of transfers between EU member states violates EU-law. Transfers between member states are not protected by the four freedoms and can be exit taxed. Pension rights and pension capital accumulated in public pension schemes can be transferred from a member state to the EU pension scheme. No rule explicitly forbids exit taxation of such a transaction. But, exit taxation must be considered to be in violation of EU law since it violates the purpose of the rules permitting the transfer.